The effect of financial stability, financial targets and rationalization on financial statements fraud

This study aims to empirically investigate the impact of financial stability, targets, and rationalization on instances statement fraud in State-Owned Enterprises operating services insurance sector listed Indonesia Stock Exchange from 2016 2021. The research is motivated by alleged incidents manipulation, particularly practice window dressing, observed various corporations during 2015 2016. utilizes secondary data collected a sample 14 companies over six-year timeframe. selection employed purposive sampling technique, analysis involved conducting multiple linear regression using SPSS version 25 software. findings indicate that targets have significant fraud, while stability does not demonstrate comparable influence.